Crandall Corp. was formed in 20X1. The company uses the comprehensive tax allocation method. Relevant information pertaining to 20X1, 20X2, and 20X3 is as follows: 20X1 20X2 20X3 Earnings before income tax $ 100,000 $ 100,000 $ 100,000 Accounting income includes the following: Depreciation (assets have a cost of $120,000) 10,000 10,000 12,000 Pension expense* 5,000 7,000 10,000 Warranty expense 3,000 3,000 3,000 Dividend income (nontaxable) 2,000 2,000 3,000 Taxable income includes the following: Capital cost allowance 25,000 15,000 7,000 Pension funding (amount paid) 7,000 8,000 9,000 Warranty costs paid 1,000 4,000 3,000 Tax rateenacted in each year 40 % 44 % 48 % *Pension amounts are tax deductible when paid, not when expensed. Over the long term, payments will equal total expense. The tax basis for the pension will always be zero. For accounting purposes, there will be a statement of financial position asset account asset called deferred pension cost for the difference between the amount paid and the expense, since the amount paid is higher. Required: Prepare the journal entry to record income tax expense for each year. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)